California FTB Issues 2019 Instructions for Form FTB 3582, Payment Voucher for Individual e-Filed Returns

The California Franchise Tax Board Dec. 1 issued 2019 Instructions for Form FTB 3582, Payment Voucher for e-filed individual income tax returns. Taxpayers who make an estimated or extension payment exceeding $20,000 or file an original tax return with a total tax liability over $80,000 must remit all subsequent payments electronically, regardless of amount, tax type, or taxable year. Taxpayers who are not required to pay electronically should do so using Form 3582 by April 15, 2020 to avoid penalties. If no amount is due, the form does not need to be completed and mailed. [Cal. Franchise Tax Bd., 2019 ...